{"data":{"id":"us-ga/o.c.g.a.-48-5-133","jurisdiction":"us-ga","citation":"O.C.G.A. § 48-5-133","heading":"Crediting tax collectors and tax commissioners with insolvent lists.","body":"Tax collectors and tax commissioners under any circumstances shall not be allowed or credited with insolvent lists after executions are issued against them for taxes until they go to the commissioner and settle fairly and fully with him.","path":["TITLE 48 Revenue and Taxation","CHAPTER 5 Ad Valorem Taxation of Property","Article 3 County Tax Officials and Administration","PART 2 Tax Collectors"],"source_url":"https://archive.org/download/gov.ga.ocga.2018/release86.2022.11/gov.ga.ocga.title.48.odt","current_through":"Release 86 (2022-11)","vintage":"Public.Resource.Org bulk O.C.G.A., Release 86 (2022-11), retrieved 2026-09-17","retrieved_at":"2026-09-17T19:34:57Z","sha256":"71ad4b000711c95c7805f4c7ffca343a72663e7c173909b9fd9b8d4c61355ae5","source_id":"us-ga","stale":false,"prev":"us-ga/o.c.g.a.-48-5-132","next":"us-ga/o.c.g.a.-48-5-134"},"notice":"GroundRules: Original legal text. Not legal advice."}